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Estate and Gift Tax Business Valuation

The following guide provides information on books and publications which focus on business valuation for estate and gift tax valuation purposes. Each entry listed below includes the name of the source or publisher, a brief description of the resource, and notes any information that is available free online.

Select from the following resources:

Valuing a Business: The Analysis and Appraisal of Closely Held Companies, 5th Edition
Pratt, McGraw-Hill, 2008

Topics addressed in Chapters 27 and 28 include guidelines for federal gift and estate tax valuations, special valuation guidelines, locking in the three-year gift tax statute of limitations, shifting the burden of proof from the taxpayer to the IRS, valuation issues in estate and gift tax planning, and estate and gift tax cases organized by primary valuation issue. Detailed table of contents can be viewed online.

Business Valuation and Taxes: Procedure, Law, and Perspective
Laro, Pratt, Wiley, 2nd edition, 2011

Comprehensive resource addresses the laws, approaches, and procedures relevant to valuations for federal estate, gift, and income tax purposes, with topics covered in the text including valuation standards and approaches, valuing controlling and minority ownership interests in S corporations and other pass-through entities, personal vs. enterprise goodwill, and shareholder level discounts.

BVR's Guide to Business Valuation Issues in Estate and Gift Tax
Business Valuation Resources, LLC

BVR guide includes articles from leading experts on topics such as IRS challenges to family limited partnerships and limited liability companies, pass-through entity discounts for built-in capital gains tax liability, and recent valuation cases and rulings; conference and teleconference transcripts and presentations; and a summary table of court cases along with abstracts for each of these cases.

BVR's Business Valuation Issues in Estate and Gift Tax: Case Law Compendium
Business Valuation Resources, LLC

Print publication with accompanying CD provides over 200 case abstracts and full-text opinions for cases involving estate and gift tax valuations, with reference features including a summary table that lists the cases alphabetically along with the date, court, jurisdiction, judge, and additional comments and a searchable CD index that allows users to search the full text of these opinions by key words.

PPC Guide to Business Valuations
Practitioners Publishing Company, annual updates

Chapter 10 of this three-volume set focuses on estate and gift tax valuations, with topics covered in this chapter including filing requirements, discount disclosure rules, valuation date, definition of value, premiums and discounts, company specific factors, gifts with restrictions and adjustment clauses, valuing preferred stock, IRS rulings and regulations, and important tax court decisions.

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